This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Inheritance Tax Manual

Loss on sale of land: interest in land: unadministered estate

Where an interest in an unadministered residuary estate (IHTM22022) that includes an interest in land is an asset of an estate, that interest in land (or part of it) may need to be taken into account for the purposes of this relief under IHTA84/S91.

When considering non-qualifying sales (IHTM33081) under IHTA84/S191 (3) property a person is treated as having the same interest in property in an unadministered estate as they would have if the administration of the estate had been completed.